Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan
DOI:
https://doi.org/10.22441/jpma.v4i1.15396Kata Kunci:
Tekanan eksternal, Target Keuangan, Nature of Industry, Rasionalisasi, dan Koneksi PolitikAbstrak
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh faktor-faktor dalam fraud diamond terhadap kecurangan laporan keuangan. Fraud diamond diukur dengan Tekanan (tekanan eksternal dan target keuangan), Kesempatan (Sifat Industri), Rasionalisasi (total akrual), dan Kemampuan (Koneksi Politik). Metode yang digunakan adalah purposif sampling. Sampel terdiri dari 47 perusahan dari 64 perusahaan sektor konstruksi bangunan, real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Dalam penelitian ini menggunakan data sekunder, yaitu data yang didapat dari laporan keuangan perusahaan, laporan tahunan dan/atau website perusahaan. Penelitian ini menggunakan metode analisis linear berganda yang menggunakan STATA v.16. Hasil penelitian menunjukan bahwa Nature of Industry dan Koneksi Politik berpengaruh signifikan positif, Tekanan Eksternal dan Rasionalisasi berpengaruh signifikan negatif, Target Keuangan tidak berpengaruh signifikan.
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